How can profit be calculated if a significant component of expenses is intellectual property and brand awareness which was paid for somewhere else?
Amazon can add up the costs to install and operate a datacenter or warehouse in country X, but most of the demand for services from that datacenter or warehouse will be due to expenses incurred in country Y.
its profits within that country (income minus actual expenses)
in practice expenses are fakely inflated to transfer tax payments top jurisdiction with near-zero taxes